Publication 1854

A form published by the IRS stating the instructions for filing Form 433-A, which is used to collect information on the income and assets of self-employed persons and waged (though not salaried) employees who owe back taxes and/or penalties.

References in periodicals archive

IRS Publication 1854,"How to Prepare a Collection Information Statement (Form 433-A)" and IRM 5.8, "Offer in Compromise," provide guidance for properly completing these forms.

Offers in compromise: "doubt as to collectibility"

The national standards appear in Publication 1854, How to Prepare a Collection Information Statement Form 433-A and Form 433-F.

The National Standards appear in IRS Publication 1854. This standard amount from the IRS table does not need to be justified or substantiated.

New IRS collection standards for allowable expenses

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